2021 (11) TMI 1030

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.... Heard Sri Nishant Mishra, learned counsel for the petitioners and Sri Manu Ghildyal, learned counsel for the Revenue. The petitioners, namely, M/S Bhardwaj Unibuild Pvt Ltd (Comported Company) and M/s Bhardwaj Constructions (a partnership firm) have filed the present petition. Thereby challenge has been raised to the impugned notice dated 20.10.2021 issued to M/s Bhardwaj Constructions under S....

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....missioner, Grade-I, Gorakhpur Zone, Gorakhpur and not by way of an independent application of mind by the Assistant Commissioner. Third, it has been objected that the Assistant Commissioner has prejudged the issue and raised demand of tax by means of the impugned order. Therefore, no useful purpose may be served in allowing the petitioners any opportunity to furnish reply or hearing in such procee....

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.... Second, as to the objection that the impugned notice has been issued under the dictate of a superior officer, it has been submitted, merely because some intimation was received from the Additional Commissioner and it preceded the issuance of notice, such a conclusion may never be drawn. Third, it has been submitted, the demand specified in the notice may be confirmed only after hearing the petiti....

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....n made to the communication received from the Additional Commissioner, we provide that in the event of petitioner no.2 participating in the proceeding and filling its objection, the respondent no.2 shall make an independent application of mind to the material on record and the objections raised by the petitioners and pass appropriate and reasoned order without being influenced by opinion, if any, ....